Citation, commencement and interpretationE+W+S

1.—(1) These Regulations may be cited as the Employers' Duties (Implementation) Regulations 2010 and shall come into force on [F11st June 2012, immediately after the time when the amendments to these Regulations made by the Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 come into force].

(2) In these Regulations—

“the Act” means the Pensions Act 2008;

[F2“deferral date” means the date specified in a notice given by an employer under regulation 4B(1) or (2);]

“employer[F3, except in regulations 4B and 4C,]” has the meaning given by–

(a)

section 88(7) of the Act; and

(b)

regulation 2(2);

“the employers' duties” means sections 2 to 9 of the Act;

“HMRC” means Her Majesty's Revenue and Customs;

“PAYE income” has the same meaning as in section 683 of the Income Tax (Earnings and Pensions) Act 2003 M1;

“PAYE reference number” means a number issued by HMRC to a corresponding PAYE scheme, enabling an employer to pay over amounts deducted to HMRC;

“PAYE scheme” means the HMRC record [F4applicable] to an employer who–

(a)

employs; or

(b)

intends to employ,

a worker or workers to whom PAYE income is payable;

“scheme administrator” has the same meaning as in section 270 of the Finance Act 2004 M2; and

[F5 “staging date” means the date prescribed in accordance with regulation 2(1) on which the employers’ duties apply to employers. ]

Textual Amendments

Marginal Citations

M12003 c.1. Section 683 has been amended but not in a way material to these Regulations.